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of accounting in certain cases. 277. (1) For the purposes of determining the income...chargeable under the head “Profits and gains of business or...

of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...

Act, the amount deemed as income in sub-section (1) shall not be allowed as a deduction...under this...

an order imposing penalty under Chapter XXI; or (f)   an order under section 287...referred to in sub-section (1) is passed by or with the prior...

, 2013 (18 of 2013) where any tax due from— (a)   a private company in respect of...any income of any tax year; or (b)  ...

102120000000098196 2025-11-25 226 Tonnage tax scheme....Content Tonnage tax scheme....the tonnage tax scheme. (3) The...

payable under this Act; or (b)   an increase in a refund of tax or other amount...under this...

has been transferred; (c)   is transferred under clause (b) in a tax year in which...No. 3 or 4), where deduction under...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...relating to computation of total...

102120000000098227 2025-11-25 257 Proceedings before income-tax authorities to be...Content Proceedings before...

been discontinued, the Assessing Officer shall make an assessment of the total income...any provision of this Act, shall apply, so far as may be,...

any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...

any Central Act or State Act or Provincial Act and filing an application for a patent...under the...

furnishes an authorisation in the prescribed form authorising the Board or any other income-tax...to receive any sum or...

under the Act is due and cannot be recovered from— (a)   the limited liability partnership...in respect of any income of...

year or a sum of ₹ 40000, whichever is less, from income chargeable to tax of that...tax year, for the medical treatment...

specified violation by a registered non-profit organisation:— (a)   where any income...non-profit organisation, created or established after the commencement of this...

(a); or (ii)   the tax year in which the extension of the undertaking is completed...any other provision of this Act for the same or any other...

this Act or an agreement entered into under section 159, which may be required in...Commissioner or Deputy Director or Assistant Commissioner or...

Irrespective of anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

this Act, or grant immunity from prosecution for any offence punishable under this...Act, in case of a person whose...

prior to the date of order in respect of business reorganisation, any return of income...has been furnished under the provisions of the said...

of the tax year in which the succession took place up to the date of succession;...(b)   the successor shall be assessed in respect of the income...

year by declaring it in his return of income under section 263 for such tax year...year, and (b)   his total...

Content Charge of tax in case of oral trust....to receive any income on behalf or for the benefit of any person under an...

(as computed before making the deduction under this section) of that tax year arising...beyond the tenth tax year from the...

Content Assessment of persons likely to transfer property to avoid tax. 11....the provisions of this Act, the total income...

skill development project by a company, shall be allowed as a deduction, in the tax...any other provision of this Act for the same or any other...

If during any proceedings under this Act, it is found that a person being a registered...non-profit organisation has any specified...

” means any income derived from a foreign exchange asset; (c)   “long-term capital...gains” means income chargeable under...

year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...

-Heads of income Heads of income. 13....Save as otherwise provided in this Act, all incomes...

this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...

this Act; or (c)   an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n)   an...

Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...

of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...

or any income accrues or arises to him, such income shall be chargeable to income-tax...in...

; (d)   any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...

435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...

Content Fee for default in furnishing return of income....Fee for default in furnishing return of income. 428....a return of...